Sketch + Ref

Erwin Smith feat. A Lot of Hands. Used a lot of reference since I'm not that great at drawing hands from imagination |D

Lineart

I used several layers for the lines because of its complexity. Tears were (mentally) shed.

Color Flats + Painting

I think skin might just be one of my favorite things to paint! You know how the veins in your hands make the back of them kinda grayish? I tried to show that here. Also made the fingertips redder/brighter for some SSS.

Painting

SO MANY HANDS i cry. Added some SSS to Erwin's ear as well.

Finished

Added a purple/indigo-ish overlay for more color variety. Did a bit of color dodging/addition layers (I think that's what they're called in SAI??) Also slapped in a marbly texture. Aaand done. :D

This looks really cool!! I truly love that final look!
I will say though that for a moment I thought he was holding something in his hand because of a bright spot on his palm, right under the fingers. It's probably the really stark jump in contrast. That aside, those are a lot of hands!